TaxTMI 
TaxTMI 
1990 (2) TMI 115
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....aken as profit while computing the income of the appellant. The Hon'ble Full Bench in the case of Gedore Tools (India) (P.) Ltd. v. IAC [1988] 25 ITD 193 (Delhi) vide order dated25-3-1988have held by a majority view that cash compensatory support is not taxable." 2. The assessee's application raises an interesting point because neither the assessee has filed any cross appeal against the order of the Commissioner of Income-tax (Appeals) referred to above nor has it chosen to file any cross objection to the appeal filed by the department. At the time of the hearing, we persistently asked Shri O.P. Dua, the learned counsel for the assessee as to whether the assessee wanted to file any cross appeal or cross objection (which had by then becom....
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....dent, though he may not have appealed may support the order appealed against on any of the grounds decided against him." This would also suggest that a respondent who had not filed any appeal or cross objection himself can only support the order appealed against by the other side and cannot raise any fresh ground himself. This would also be easily understandable because a party who has filed an appeal cannot be placed in a worse position than what it would have been in, had it not filed the appeal. If the department had not filed any appeal against the order of the CIT(Appeals) the respondent i.e. the assessee could not have made any application and it had to file an appeal itself if it was seeking an independent remedy. It is needless t....
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....missioner's final order on a new point which it sought to urge before the Tribunal even though the assessee had not preferred an appeal. It is in this context alone that the observation made by the Bombay High Court was that the Tribunal had the discretion to allow any party to an appeal, may be the appellant or the respondent, to raise a new point or new contention. Therefore, no advantage can be taken by the assessee in quoting the observation of the Hon'ble High Court divorced from its context. The decision therefore, does not really support the assessee's case. No doubt in the case of CIT v. Edward Keventer (Successors) (P.) Ltd. [1980] 123 ITR 200, Delhi High Court held that in the assessee's appeal to the Tribunal challenging profit f....
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....r without filing cross objections under that Rule. As an ordinary rule, in the absence of a cross appeal or cross objection by a respondent, the Appellate Court has no power to disturb the decree of a lower Court so far as it is in favour of the appellant. In the absence of a cross appeal or a cross objection by a respondent, the Appellate Court cannot grant any relief to the respondent except insofar as such relief is incidental to the relief granted to the appellant. We may also in this connection refer to an other provision namely, O. XLI, r. 33 of the Code of Civil Procedure which provides that the Appellate Court shall have power to pass any decree and make any order which ought to have been passed or made and to pass or make such furt....